Spain – tax measures in response to COVID-19

Update in connection with customs measures implemented by the Spanish government regarding COVID-19 (31 March 2020):

  • Last Sunday 29 March 2020, a new Royal Law-Decree 10/2020 has been published toughening the lockdown by establishing a so called “recoverable paid leave” compulsory applicable to all Spanish workers rendering services not deemed essential (excluding teleworking). Royal Law-Decree 10/2020 makes clear that such a measure will NOT affect (among others) those prticipating in the supply-chain of “essential goods” from their origin to their final destination as well as, more specifically, in the import and supply of sanitary products, along with entities rendering logistics, transport, storage of goods and customs broker services in order to guarantee supply-chain continuity.
  • Last Friday 27 March 2020, the Customs and Excise Duties Department published an Informative Note whereby it gives certain instructions derived from the “State of Alarm” declared by the Spanish Government last 14 March 2020. The duration of these instructions will be fully linked to the duration of the “State of Alarm”. In brief, the main purpose of this informative note is to simplify formal requirements (removal of the standard authorisation by the Spanian Drugs and Sanitary Products Agency under certain conditions) for the importation of protection goods such as face masks, boots, gloves or personal protection equipments.

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